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今天的“大廚”寓教于食，揭秘怎么搶銀行，顯然，大眾對這個外行。 因為一般的劫匪搶一次銀行. So today's top chef class is in how to rob a bank, and it's clear that the general public needs guidance, because the average bank robbery nets.
平均只能搶到區(qū)區(qū)7500刀， Only 7,500 dollars. 這是完全不懂做假帳的業(yè)余會計的水平。 Rank amateurs who know nothing about how to cook the books. 當(dāng)然，懂行的專業(yè)人士全是大銀行的頭頭們，上次他們出手，我們損失11萬億刀。 The folks who know, of course, run our largest banks,and in the last go-around,they cost us over 11 trillion dollars. 11萬億看起來是醬紫的。 That's what 11 trillion looks like. 數(shù)數(shù)多少個0？ That's how many zeros? 還讓我們損失1000萬個工作崗位。 And cost us over 10 million jobs as well. 所以我們的當(dāng)務(wù)之急是好好學(xué)習(xí)，長長見識，搞清楚金融危機一再出現(xiàn)并且愈演愈烈的原因，以及未來如何防范。 So our task is to educate ourselves so that we can understand why we have these recurrent,intensifying financial crises,and how we can prevent them in the future. 答案就是我們需要制止大面積的管理欺詐行為。 And the answer to that is that we have to stop epidemics of control fraud. 何為管理欺詐？管理人員，通常是CEO在管理一個貌似合法的金融機構(gòu)時，把這個機構(gòu)當(dāng)成武器來使，搞詐騙。 Control fraud is what happens when the people who control,typically a CEO,a seemingly legitimate entity,use it as a weapon to defraud. 這些算是金融界的大規(guī)模殺傷性武器。 And these are the weapons of mass destruction in the financial world. 在金融領(lǐng)域，他們還采取一種特定的策略，因為他們所使用的武器是會計，這是金融領(lǐng)域的不二之選。會計管理欺詐行為及其發(fā)生都有固定的“套路”。 They also follow in finance a particular strategy,because the weapon of choice in finance is accounting,and there is a recipe for accounting control fraud, and how it occurs. 我們發(fā)現(xiàn)這一點也是不期而然。我稍后再談。 And we discovered this recipe in quite an odd way that I'll come back to in a moment. 這一套路不可缺少的“原料”：首先是瘋狂地膨脹擴張。 First ingredient in the recipe: grow like crazy; 其次是放出或者購買“垃圾貸款”，不過這種貸款的利率或者收益非常之高。 Second, by making or buying really crappy loans, but loans that are made at a very high interest rate or yield; 第三，大肆利用金融杠桿，也就是相對于資產(chǎn)而言不成比例的大量債務(wù)。 Three, while employing extreme leverage that just means a lot of debt compared to your equity; 第四，為應(yīng)對必然發(fā)生的壞賬提供少之又少的準(zhǔn)備金。 And four, while providing only trivial loss reserves against the inevitable losses. 只要遵循這四個簡單的步驟，任何銀行都做得到，就會確定無疑地出現(xiàn)以下三種情況。 If you follow those four simple steps,and any bank can follow them,then you are mathematically guaranteed to have three things occur. 第一，銀行的賬面利潤將會是史無前例的高不是一般的高，是史無前例的高。 The first thing is you will report record bank profits not just high, record. 第二，鑒于現(xiàn)代的高管薪酬結(jié)構(gòu)，CEO會一夜暴富。 Two, the CEO will immediately be made incredibly wealthy by modern executive compensation. 第三，長此以往銀行就會遭受巨額損失，除非獲得救助，不然就將倒閉。 And three, farther down the road,the bank will suffer catastrophic losses and will fail unless it is bailed out. 因為我們對整個流程進(jìn)行了“解剖”。順藤摸瓜我們才發(fā)現(xiàn)了這個固定的套路。 And that's a hint as to how we discovered this recipe,because we discovered it through an autopsy process.
今天的“大廚”寓教于食，揭秘怎么搶銀行，顯然，大眾對這個外行。 因為一般的劫匪搶一次銀行. So today's top chef class is in how to rob a bank, and it's clear that the general public needs guidance, because the average bank robbery nets.
平均只能搶到區(qū)區(qū)7500刀， Only 7,500 dollars. 這是完全不懂做假帳的業(yè)余會計的水平。 Rank amateurs who know nothing about how to cook the books. 當(dāng)然，懂行的專業(yè)人士全是大銀行的頭頭們，上次他們出手，我們損失11萬億刀。 The folks who know, of course, run our largest banks,and in the last go-around,they cost us over 11 trillion dollars. 11萬億看起來是醬紫的。 That's what 11 trillion looks like. 數(shù)數(shù)多少個0？ That's how many zeros? 還讓我們損失1000萬個工作崗位。 And cost us over 10 million jobs as well. 所以我們的當(dāng)務(wù)之急是好好學(xué)習(xí)，長長見識，搞清楚金融危機一再出現(xiàn)并且愈演愈烈的原因，以及未來如何防范。 So our task is to educate ourselves so that we can understand why we have these recurrent,intensifying financial crises,and how we can prevent them in the future. 答案就是我們需要制止大面積的管理欺詐行為。 And the answer to that is that we have to stop epidemics of control fraud. 何為管理欺詐？管理人員，通常是CEO在管理一個貌似合法的金融機構(gòu)時，把這個機構(gòu)當(dāng)成武器來使，搞詐騙。 Control fraud is what happens when the people who control,typically a CEO,a seemingly legitimate entity,use it as a weapon to defraud. 這些算是金融界的大規(guī)模殺傷性武器。 And these are the weapons of mass destruction in the financial world. 在金融領(lǐng)域，他們還采取一種特定的策略，因為他們所使用的武器是會計，這是金融領(lǐng)域的不二之選。會計管理欺詐行為及其發(fā)生都有固定的“套路”。 They also follow in finance a particular strategy,because the weapon of choice in finance is accounting,and there is a recipe for accounting control fraud, and how it occurs. 我們發(fā)現(xiàn)這一點也是不期而然。我稍后再談。 And we discovered this recipe in quite an odd way that I'll come back to in a moment. 這一套路不可缺少的“原料”：首先是瘋狂地膨脹擴張。 First ingredient in the recipe: grow like crazy; 其次是放出或者購買“垃圾貸款”，不過這種貸款的利率或者收益非常之高。 Second, by making or buying really crappy loans, but loans that are made at a very high interest rate or yield; 第三，大肆利用金融杠桿，也就是相對于資產(chǎn)而言不成比例的大量債務(wù)。 Three, while employing extreme leverage that just means a lot of debt compared to your equity; 第四，為應(yīng)對必然發(fā)生的壞賬提供少之又少的準(zhǔn)備金。 And four, while providing only trivial loss reserves against the inevitable losses. 只要遵循這四個簡單的步驟，任何銀行都做得到，就會確定無疑地出現(xiàn)以下三種情況。 If you follow those four simple steps,and any bank can follow them,then you are mathematically guaranteed to have three things occur. 第一，銀行的賬面利潤將會是史無前例的高不是一般的高，是史無前例的高。 The first thing is you will report record bank profits not just high, record. 第二，鑒于現(xiàn)代的高管薪酬結(jié)構(gòu)，CEO會一夜暴富。 Two, the CEO will immediately be made incredibly wealthy by modern executive compensation. 第三，長此以往銀行就會遭受巨額損失，除非獲得救助，不然就將倒閉。 And three, farther down the road,the bank will suffer catastrophic losses and will fail unless it is bailed out. 因為我們對整個流程進(jìn)行了“解剖”。順藤摸瓜我們才發(fā)現(xiàn)了這個固定的套路。 And that's a hint as to how we discovered this recipe,because we discovered it through an autopsy process.